Since there is no common IT system yet, the declaration can still be made in written or oral form. The Union Customs Code (UCC) stipulates an electronic customs declaration. In formal terms: it must have the status of an Authorized Economic Operator (AEO). But to qualify for this, a company must be authorized for simplified procedures. This is called centralized clearance, for which an approval is required. It is also possible to send the declaration to the customs office of the country in which a company is located – regardless of whether the goods are imported into another Member State. The same applies to exports: if goods leave the European Customs Union, e.g., via Frankfurt Airport, German customs is responsible for the export procedure. If a container reaches Rotterdam, its contents are declared at the Dutch customs office. As a general rule, the declaration must be submitted to the customs office of the country where the goods arrive. Either the owner (a private person or a company) declares the goods or an authorized person, for example a logistics or customs service provider.Ĭustoms declarations are standardized throughout the EU. The customs declaration is the document on which the imported or exported goods are specified. First Step of Customs Clearance: The Declaration We have summarized for you here how customs clearance works in detail, how goods must be declared, or what, for example, freight forwarders must consider when importing goods from third countries or exporting them to non-EU countries. Goods that are commercially imported into or exported from the EU must pass through customs.
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